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Non-resident contractors tax (NRCT) Tāke mō ngā kaikirimana tauiwi

Non-resident contractors' tax (NRCT)*

This information applies to any independent person, company or other entity who is not a tax resident in New Zealand and who has a contract, agreement or arrangement to perform a contract activity in this country. This does not apply to contracts of service between an employer and employee , e.g., a seasonal fruit picker. Nor employees, sports people, entertainers and performing artists.
Accounting for tax on schedular payments

This section explains rules and regulations about NRCT deduction and payment.

The 92-day rule for employees/contractors

This section explains conditions for exemption from New Zealand income tax under section CW 19 of the Income Tax Act 2007.

Exemption and special tax rate certificates

This section introduces conditions and requirements for non-resident contractors to be qualified for non-resident contractors' tax (NRCT) exemption and special tax rate certificates.

Background and legislation

This section provides background information about the rules and legislation relating to non-resident contractors' tax.

Non-resident contractors Team

Find out more about the non-resident contractors team.

Non-resident contractor's tax obligations as an employer

This section explains the obligations of a non-resident contractor as an employer in deducting PAYE from any salary and wages paid to any employee present in New Zealand in the service of that non-resident contractor.

Types and definitions of contracts

This section explains a number of terms used in the Income Tax Act 2007 relating to contracts and contract services.

Double tax agreements - the 183-day rule

This section explains implications of double tax agreements to employees in the context of non-resident contracts.

Applications and enquiries

This section provides information for non-resident contractors about application for certificates of exemption and contact details.

Non-resident contractors' tax - examples

Some tax examples for non-resident contractors who carry out work in New Zealand.